https://www.taxtmi.com/caselaws?id=373550 The Tribunal allowed the appeal, holding that reimbursable expenses such as E.S.I./P.F./W.C.P. should not be included in the assessable value of services under the 'Manpower Recruitment and Supply Agency Service.' The Tribunal relied on the Delhi High Court decision declaring Rule 5 of the Service Tax Rules ultra vires, establishing that such expenses should not be part of the taxable services' valuation. Consequently, the Tribunal set aside the Revenue's demand for service tax for the period 2009-10 to 2012-13. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 16 Jan 2019 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373550 The Tribunal allowed the appeal, holding that reimbursable expenses such as E.S.I./P.F./W.C.P. should not be included in the assessable value of services under the 'Manpower Recruitment and Supply Agency Service.' The Tribunal relied on the Delhi High Court decision declaring Rule 5 of the Service Tax Rules ultra vires, establishing that such expenses should not be part of the taxable services' valuation. Consequently, the Tribunal set aside the Revenue's demand for service tax for the period 2009-10 to 2012-13. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373550